坏账准备、稳健性与盈余管理的文献综述

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摘要本文通过整理文献综述,旨在明确公司计提坏账准备时是否是谨慎的,并且这种谨慎性是否随着时间的推移而不断加强。同时本文通过计提坏账准备来研究稳健性和盈余管理之间的关系,思考公司是否会通过少计提坏账费用,甚至转回坏账准备的方法来进行盈余管理,使公司的每股收益符合预期。

作者关恋

机构地区成都职业技术学院

出处《行政事业资产与财务》 2020年第1期83-84,70,共3页 Assets and Finances in Administration and Institution

基金 2019年度成都职业技术学院院级科学研究项目“管理层持股、内部控制与创新投入——基于医药行业上市公司面板数据的研究”(项目编号:19CZYR009)阶段性成果.

关键词坏账准备计提稳健性盈余管理

参考文献1

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行政事业资产与财务

2020年第1期

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